The Routledge Companion to Cost Management
Routledge Companions in Business, Management and Marketing Series

Over the last two decades, cost management has been an area of dynamic change and development. This is evident in the extensive inventory of new, high-profile techniques that have emerged.

With cost management now firmly established as a distinct sub-discipline within management accounting, The Routledge Companion to Cost Management is a timely reference volume covering both practical developments and research in this area. Topics covered include:

• Cost control issues
• Cost analysis and decision making
• Cost management systems
• Environmental cost management

With chapters from an international team of contributors, this prestigious companion will prove an indispensible addition to any library with aspirations of keeping up-to-date with the world of accounting.

1. Introduction Part I: Cost Control Issues 2. Budgetary Control: What's been Happening?3. Management Accounting System Problems in Context of Lean: Development of a Proposed Solution 4. ICT Systems and Cost Management 5. Functional Analysis 6. Target Costing: Market-Driven Cost Management 7. Continuous Improvement and Kaizen Costing Part II: Cost Management and Decision Making 8. Specifying Conditions for Cost Systems Generating Relevant Decision Making Costs 9. Designing Time-Driven Activity-Based Costing Systems: A Review and Future Research Directions 10. The Theory of Constraints 11. The Dynamics of Management Accounting and Control Systems 12. Capacity Usage Part III: Inter-Organizational Cost Management Perspectives 13. Cost Management and the Provision of Support Services in Large Organizations 14. Inter-Organizational Cost Management 15. New Directions for Research on Outsourcing Decision-Making 16. Customer Relations and Cost Management Part IV: Strategy and Cost Management 17. A New Framework for Strategic Cost Management: An Empirical Investigation of Strategic Decision in Britain, the USA and Japan18. Quality Costing 19. Environmental Cost Management for Green Production 20. Performance Measurement Systems: Beyond Generic Actions 21. Methodologies for Managing Performance Measurement 22. Cost Management in the Digital Age

Falconer Mitchell is Professor of Management Accounting at the University of Edinburgh, UK

Hanne Norreklit is Professor of Business at the University of Aarhus, Denmark

Morten Jakobsen is Associate Professor at the University of Aarhus, Denmark